Dr. Franz Bielefeld
Attorney-at-Law (Rechtsanwalt)

Ines Paucksch
German CPA, Certified Tax Advisor

Law regarding fiscal offenses & tax risk management

Changes in the tax sector

The requirements to a company’s tax department are rising constantly. The main focus is on the challenge to efficiently combine cost, benefits and risk management. Thus, the defense of risks and release from liability options become more and more the center of the companies’ and their tax departments’ interest.

Increasing digitalization, which can also be seen in the tax sector, results in far-reaching changes in the data exchange with tax authorities and during tax audits. Here, too, it is important to optimally prepare for the future whereas the selection of the right technologies plays an ever more important role.

Adequate tax risk management means to always think outside the box as many risks are outside the tax department’s and their interfaces’ sphere of influence. The tax department is often only involved during the last stage. Tax, legal and business aspects as well as processes need to be linked. The aim is to pursue an integrated approach – if necessary also on a global basis. Our international network enables us to globally cover relevant issues and to support you throughout the world.

Tax Compliance Management System

One essential component of an efficient tax risk management is the establishment and documentation of an effective Tax Compliance Management System. Besides the management board’s and the tax department’s protection, it often provides tax optimization solutions. Quite often, the introduction and current maintenance of a Tax Compliance System is used to make adjustments to organizational structures, processes and systems and to align the tax department’s function towards the future.

Our range of services includes:

  • “Health check”, i.e. determination of the Tax Compliance System’s maturity level and necessity of further steps to be taken
  • Support during the implementation of a holistic Tax Compliance System
  • Ongoing support during the further development and maintenance of existing Tax Compliance Management Systems
  • Audit / certification of the Tax Compliance Management System pursuant to IDW PS 980 in the form of an appropriateness test and /or performance test

Furthermore, we support your Tax Compliance Management System’s implementation, maintenance and, if necessary, examination by means of periodical tax audits. Such audits serve for an ongoing monitoring and documentation within the scope of the Tax Compliance Management System, a targeted risk and opportunities evaluation during the Tax Compliance Management System’s existence. Selective tax audits may serve several purposes or take place for various reasons, i.e., besides of the ongoing documentation within the scope of a Tax Compliance Management System, they may also serve for validation purposes prior to a due diligence or a change of management as well as for the preparation of tax audits.

Law regarding fiscal offenses

We have many years of experience, a high level of competence in tax and criminal tax law as well as assertiveness both in tax disputes and criminal proceedings. We analyze our clients’ tax structures, thereby contributing to either recognize risks related with fiscal offenses at an early stage or to support and represent companies within the scope of a tax audit or qualified voluntary self-disclosure. The same applies to tax investigation proceedings. We are acknowledged experts in particular with regard to the evaluation of highly complex structures.